Article 1
The goods described in column (1) of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column (2) of that table.
Commission Implementing Regulation (EU) 2016/935 of 8 June 2016 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2016/935 of 8 June 2016 concerning the classification of certain goods in the Combined Nomenclature
Data as of 2026-07-04 Β· Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. Β· Read the official text β
Article 2
Binding tariff information which does not conform to this Regulation may continue to be invoked in accordance with Article 34(9) of Regulation (EU) No 952/2013 for a period of three months from the date of entry into force of this Regulation.
Article 3
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .
Supplementary provisions
ANNEXSupplementary provisions
ANNEX Description of goods Classification (CN Code) Reasons (1) (2) (3) A product consisting of a metallised polyethylenterephthalate (βPETβ) film used as a raw material source to manufacture an aluminium pigment, having the following characteristics: β at least eight layers of aluminium of a purity of 99,8 % or more, β the optical density of each aluminium layer is not more than 3,0Β D, β each aluminium layer is separated by an acrylate polymer layer, β the thickness of each aluminium layer is up to 30 nanometres (0,03Β ΞΌm), β the aluminium and acrylate polymer layers are on a PET (polyethylenterephthalate) carrier film having a thickness of 12Β ΞΌm. The product is presented on rolls of up to 50Β 000 Β metres in length. 7616Β 99Β 90 Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 7616 , 7616Β 99 and 7616Β 99Β 90 . Classification under heading 3212 as a stamping foil is excluded because the product does not consist of a metallic powder agglomerated with a binder, or of a metal or pigment deposited on a supporting sheet, and it is not of a kind used for printing. Consequently, in accordance with NoteΒ 6 to Chapter 32 the product is not a stamping foil. As the PET carrier film acts as a structural support layer for the aluminium and acrylate polymer layers put on either side of that PET carrier film, it does not give the product its essential character. The essential character is given by the aluminium. Classification as foils of polyesters or plastics under heading 3920 or 3921 is therefore excluded. In accordance with Note 1(d) to Chapter 76, foils of heading 7607 consist only of a single layer of aluminium which can be backed with, for instance, plastics. The product has a more complex structure as it consists of several aluminium layers separated by acrylate polymer layers, supported by a PET carrier film in the centre of that structure. Consequently, classification under heading 7607 as an aluminium foil, backed with plastics, is also excluded. The product is therefore to be classified in CN code 7616Β 99Β 90 as other articles of aluminium.
Source: EUR-Lex (Publications Office of the EU), Β© European Union, reuse permitted under Commission Decision 2011/833/EU.
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